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Arizona Revised Statutes Title 23. Labor § 23-604. Annual payroll and average annual payroll

Current as of January 01, 2025 | Updated by Findlaw Staff

A. “Annual payroll” means the total amount of wages for employment paid by an employer during a twelve-month period ending on June 30 of any calendar year.

B. In computing an employer's contribution rate, “average annual payroll” means:

1. The annual payroll for the twelve-month period immediately preceding the computation date for an employer whose account has been chargeable with benefits for twelve but less than twenty-four months.

2. The average of the annual payrolls for the last two twelve-month periods immediately preceding the computation date for an employer whose account has been chargeable with benefits for twenty-four but less than thirty-six months.

3. The average of the annual payrolls for the last three twelve-month periods immediately preceding the computation date for an employer whose account has been chargeable with benefits for thirty-six or more months.

C. “Computation date” means July 1 of each calendar year with respect to rates of contribution applicable to the calendar year beginning with the following January 1.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 23. Labor § 23-604. Annual payroll and average annual payroll - last updated January 01, 2025 | https://codes.findlaw.com/az/title-23-labor/az-rev-st-sect-23-604/

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